31.91% is the change from 304 to 401
Calculation steps:
[( 401 - 304 ) ÷ 304] x 100 = 31.91%
Formula
Percentage change = [(401 - 304) / 304] x 100
Subtract the new number by the original number
401 - 304 = 97
97 ÷ 304 = 0.3190789473684211
0.3190789473684211 x 100 = 31.91%